(1) A person commits an offence against this section if:
(a) the person exports controlled material from Australia to another country:
(i) knowing that it will be dumped into the sea or incinerated at sea; or
(ii) reckless as to whether it will be dumped into the sea or incinerated at sea; and
(b) if the controlled material is carbon dioxide streams from carbon dioxide capture processes for sequestration into a sub - seabed geological formation--the export of the material is not in accordance with a permit.
(2) An offence against this section is punishable, on conviction, as follows:
(a) if it is proved that any of the offending material is seriously harmful material--imprisonment for up to 10 years or a fine up to 2,000 penalty units, or both;
(b) if it is proved that any of the offending material is not within Annex 1 to the Protocol--imprisonment for up to 2 years or a fine up to 500 penalty units, or both;
(c) in any other case--imprisonment for up to 1 year or a fine up to 250 penalty units, or both.